With the increasingly complex market environment

enterprise audit departments need to play a greater role in effectively preventing all kinds of potential risks. Combined with the characteristics and causes of audit risks

we should take targeted risk prevention strategies to promote the continuous improvement of enterprise financial management and operation level. Under the background of the gradual development and maturity of big data

enterprise auditing has shown new risk types and characteristics

as well as new prevention and control methods and means. This paper first introduces the types and characteristics of enterprise audit risks under the big data mode

then analyzes the main causes of enterprise audit risks

and finally expounds the prevention and control measures of enterprise audit risks under the big data mode

so as to provide ideas for improving the prevention and control capability of enterprise audit risks under the big data mode.